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Tax implications of financial orders

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Latest Family News

The Domestic Abuse Act 2021 at a glance

The Domestic Abuse Act 2021 at a glance

The following Family news provides comprehensive and up to date legal information on The Domestic Abuse Act 2021 at a glance

Can COVID-19 be a Barder event? (HW v WW)

Can COVID-19 be a Barder event? (HW v WW)

The following Family news provides comprehensive and up to date legal information on Can COVID-19 be a Barder event? (HW v WW)

Can care orders and special guardianship orders coexist? (Re F and another)

Can care orders and special guardianship orders coexist? (Re F and another)

The following Family news provides comprehensive and up to date legal information on Can care orders and special guardianship orders coexist? (Re F and another)

Unsuccessful family provision claim by the adult children of the deceased (Miles and another v Shearer)

Unsuccessful family provision claim by the adult children of the deceased (Miles and another v Shearer)

The following Family news provides comprehensive and up to date legal information on Unsuccessful family provision claim by the adult children of the deceased (Miles and another v Shearer)

Featured Family content

Declarations of parentage—procedure

Declarations of parentage—procedure

The procedure for an application for a declaration of parentage is governed by the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt...

General principles—lump sum orders

General principles—lump sum orders

This Practice Note sets out the general principles to be applied by the court when considering whether to make a lump sum order within financial...

The grounds on which a marriage is voidable

The grounds on which a marriage is voidable

A decree of nullity granted after 31 July 1971 in respect of a voidable marriage operates to annul the marriage with effect from decree absolute and...

Specimen statement of issues for a first appointment—financial remedy application

Specimen statement of issues for a first appointment—financial remedy application

In the Family Court sitting at [location][Case No]Between1[insert name] ApplicantAnd2[ insert name] RespondentStatement of issues for the First...

Practice notes

Amended, supplemental and further petitions

The distinction between an amended petition, a supplemental petition and a further petitionWhere it is necessary in some way to amend a petition...
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9th Nov
Practice notes

Statements of truth in family proceedings

This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners when considering an...
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9th Nov
Practice notes

Child Arrangements Programme—the procedure for section 8 applications

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
tag iconCOVID-19 tag iconIn-house
Practice notes

Working with counsel

Instructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide...
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Produced in partnership with Ursula Rice of Family First Solicitors Ltd 12th Jan
Practice notes

Void and voidable marriages

The Matrimonial Causes Act 1973 (MCA 1973) sets out the grounds on which a marriage is void or voidable and the bars preventing the grant of a decree...
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9th Nov
Practice notes

Undefended divorce proceedings

Online divorceOn 6 May 2018 the Ministry of Justice (MoJ) launched its online divorce service nationwide for the public acting as litigants in person....
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9th Nov
Practice notes

The grounds on which a marriage is void

A void marriage is one that will be treated by the court as never having taken place. The grounds on which a marriage will be void are set out in...
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9th Nov
Practice notes

Emergency prohibited steps and child arrangements orders

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
Practice notes

Capitalised maintenance—Duxbury calculations

The basis of Duxbury calculationsA Duxbury calculation is an actuarial calculation designed to identify the capital sum required to meet a periodical...
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9th Nov
Practice notes

Grounds for judicial separation

Applications for judicial separation are relatively rare in practice. It may arise where the client has strong religious and or cultural reasons for...
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9th Nov
Practice notes

Application to vary, extend or discharge a non-molestation or occupation order

Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
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9th Nov
tag iconCOVID-19
Practice notes

Decree absolute—divorce

Online divorceWhere a divorce is proceeding via the online service note that while rules relating to divorce proceedings are generally to be found in...
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9th Nov
Practice notes

Sequestration (confiscation of assets) within contempt proceedings

Sequestration is a process for dealing with a contempt of court that would be otherwise punishable by a committal under which the assets of the...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 12th Jan
Practice notes

The no order principle

This Practice Note explains the no order principle contained in section 1(5) of the Children Act 1989 (ChA 1989). It explains when the principle...
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9th Nov
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Precedents

Notice of acting

Case number [insert number][In the principal registryORIn the [insert court location] FAMILY court]Sitting at [insert place]Notice of...
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9th Nov

Most recent Tax implications of financial orders content

Practice notes

SDLT—marriages, civil partnerships and divorce

SDLT—marriages, civil partnerships and divorceStamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable...
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16th May
Practice notes

Tax implications in relation to pensions

Tax implications in relation to pensionsThis Practice Note sets out general guidance on the tax implications of contributions to and payments from...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 15th May
Practice notes

Tax implications of financial orders

Tax implications of financial ordersPeriodical payments ordersWith effect from 6 April 2000, all maintenance arrangements or periodical payments are...
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Produced in partnership with David Salter, deputy High Court judge and Recorder 15th May

Popular documents

Title guarantee and covenants for title

Title guarantee and covenants for title

On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.

Insurance conduct regulation—COBS and ICOBS

Insurance conduct regulation—COBS and ICOBS

The Financial Conduct Authority Handbook (FCA Handbook) includes sourcebooks to regulate the conduct of business by a regulated firm relevant to insurers: the Conduct of Business Sourcebook (COBS) and the Insurance Conduct of Business Sourcebook (ICOBS). This Practice Note considers how these

Constructive trusts

Constructive trusts

Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes to prevent the legal owner from unconscionably denying the beneficial interest of another (known as the institutional constructive trust)•the

Loan Market Association (LMA)—news on documentation [Archived]

Loan Market Association (LMA)—news on documentation [Archived]

This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA documentation and related topics. It covers LMA updates from early 2013 to January 2016. For the latest LMA developments since January 2016, see Practice Note: Loan Market Association (LMA)—latest news on